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II.2 New York State Accounting Policies – II. New York State Financial Accounting
… be required: (1) to audit all vouchers before payment and all official accounts; (2) to audit the accrual and collection of all revenues and receipts; and (3) to prescribe such methods of accounting … shall be required 1 to audit all vouchers before payment and all official accounts 2 to audit the accrual and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesState Agencies Bulletin No. 2324
… processing of the April 2025 increases to Location Pay, Supplemental Location Pay, Inconvenience Pay, Expanded Duty Pay and the 15 Year Seniority Pay and to … processing of the April 2025 increases to Location Pay Supplemental Location Pay Inconvenience Pay Expanded Duty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2324-april-2025-increases-location-pay-supplemental-location-payXII.1 Expenditures Overview – XII. Expenditures
… vouchers through the Statewide Financial System for Office of the State Comptroller (OSC) approval. This … vouchers through the Statewide Financial System for Office of the State Comptroller OSC approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… also failed to enforce the contractual provision requiring daily deposits of golf-fee revenues into a county bank account and a daily report reconciling revenues and activities for each … Exercise the county’s rights to inspect and audit detailed daily cash receipts and revenue records; Ensure that the …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersComptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, released the following statement today announcing that the Fund will … Elon Musk’s proposed 2025 pay package and all directors standing for reelection at Tesla Inc.’s Nov. 6, 2025, Annual …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Knox , City of Long Beach , Plymouth Volunteer Fire Department , Town of Richmondville , … proposed budget complies with the property tax levy limit. Plymouth Volunteer Fire Department – Missing Funds (Chenango … Greenville Fire Dist Town of Knox City of Long Beach Plymouth Vol Fire Dept Town of Richmondville Village of …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… and what remedial actions were planned or enacted. Because there is no information on the lead levels of the 173 water … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … 2 As of December 22, 2022, schools are now required to test for lead in the water every three …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9State Agencies Bulletin No. 2092
… Board of Education Retirement System (NYCBERS) for the 2023 plan year is $19,729.00. Affected Employees Tier 6 … The limit increases each year based on the Consumer Price Index on December 31 of the previous year. The 2023 OT limit is $19,729.00. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2092-2023-tier-6-overtime-limit-new-york-city-retirement-systemsSUNY Bulletin No. SU-340
… Purpose The purpose of this bulletin is to notify the State University of New York (SUNY) Hospitals of OSC’s automatic processing of title changes and … The purpose of this bulletin is to notify the State University of New York SUNY Hospitals of OSCs automatic processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-340-reallocation-suny-teaching-and-research-center-nurseCUNY Bulletin No. CU-737
… be affected: Status: Active Comp Rate Code: HRY , AJT , or FEE No paychecks issued after the paycheck date of … Data page effective the date of the last paycheck issued or the date of the max effective dated row on Job Data, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-737-2022-automatic-system-termination-inactive-cuny-employeesTown of Lockport – Fuel Inventory (2025M-54)
… intended to provide. The Clerk did not ensure fuel card assignments were accurate and updated. As a result, fuel … way to identify questionable fuel usage and can help Town officials ensure that fuel is not used for other than Town … in the tanks to the amount in the fuel system would help officials detect potential leaks and confirm the fuel system …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54State Agencies Bulletin No. 2328
… Purpose: As we prepare for enactment of the 2025-26 NYS budget, OSC would like to provide notice of the possible … and release of direct deposit funds and advices should the NYS budget be late and a budget extender bill is not passed. … the Legislature passes and the Governor signs the 2025-26 NYS budget or a budget extender bill. Effective Dates: OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2328-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2227
… Purpose: As we prepare for enactment of the 2024-25 NYS budget, OSC would like to provide notice of the possible … and release of direct deposit funds and advices should the NYS budget be late and a budget extender bill is not passed. … the Legislature passes and the Governor signs the 2024-25 NYS budget or a budget extender bill. Effective Dates: OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2227-paycheck-distribution-and-release-direct-deposit-funds-preparationSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… for travel-related expenses are within established adopted guideline limitations. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedOperational Advisory No. 33
… Subject : GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and … The Office of the State Comptroller OSC has updated the guidance for the use of account codes 55203 Postage and 55220 …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesComptroller DiNapoli's Office Releases State Revenue Forecast
… and Policy Analysis, providing a state budget revenue forecast, as required by state law. Read the letter: … and Policy Analysis providing a state budget revenue forecast as required by state law …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapolis-office-releases-state-revenue-forecastDiNapoli Announces Scheduled Sale of $543 Million State of New York General Obligation Bonds
… P. DiNapoli today announced the details of the negotiated sale of tax-exempt and taxable New York state General … its right to change, amend or cancel this scheduled sale of General Obligation Bonds. A copy of the Preliminary … P DiNapoli today announced the details of the negotiated sale of taxexempt and taxable New York state General …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-scheduled-sale-543-million-state-new-york-general-obligation-bondsDiNapoli Statement on the Election of John Flanagan as Leader of the New York State Senate
… The New York Legislature needs to get back to work and the Senate needs to move forward. As an experienced … The New York Legislature needs to get back to work and the Senate needs to move forward As …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-statement-election-john-flanagan-leader-new-york-state-senateIII.2 SFS Policies – III. Statewide Financial System (SFS)
… shall be required: To audit all vouchers before payment and all official accounts; To audit the accrual and collection of all revenues and receipts; and To prescribe such methods of accounting as … shall be required to audit all vouchers before payment and all official accounts to audit the accrual and collection …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesOpinion 95-24
… the opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund) MUNICIPAL FUNDS … SCHOOL DISTRICTS -- Powers and Duties (use of State aid); Reserve Fund (deposit of State aid in mandatory reserve fund) EDUCATION LAW, §§3601-a, 3602, …
https://www.osc.ny.gov/legal-opinions/opinion-95-24